IWIKUA (EIN 475593452) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

2015

Legal Domicile

Principal Officer

JOSHUA MORI

Phone

8086522127

Tax Period

2024-01-01 to 2024-12-31

IWIKUA, founded in 2015, is a small nonprofit in the Community Improvement sector that reported $567K in total revenue in fiscal year 2024. Revenue fell 36% from the prior year — a significant decline worth monitoring. Expenses of $643K exceeded revenue, resulting in a 13% operating deficit.

Mission

IWIKUA SERVES AS AN EDUCATIONAL AND CULTURAL RESOURCE FOR SUSTAINABLE FOOD PRODUCTION, WELLNESS, AND COMMUNITY ENHANCEMENT TO BENEFIT WEST KAUAI AND HELP RAISE FUTURE GENERATIONS TO BE CULTURALLY CENTERED LIFE-LONG LEARNERS WHO FULFILL ACTIVE ROLES IN THE COMMUNITY SUCH AS FARMERS, EDUCATORS, AND LEADERS.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $404,904

Program Service Revenue $65,732

Investment Income $515

Other Revenue $96,266

TOTAL REVENUE $567,417

Expense Breakdown

Grants Paid $0

Salaries & Benefits $279,676

Fundraising Expenses $0

Program Expenses $290,167

Other Expenses $363,131

TOTAL EXPENSES $642,807

Year-over-Year Comparison

	2024	2023	Change
Revenue	$567,417	$891,305	-0.4%
Expenses	$642,807	$564,040	+0.1%
Net Income	$-75,390	$327,265	-1.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

225

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$104,180

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JOSHUA MORI	EXECUTIVE DIRECTOR	60	Officer	$93,180	$11,000	$104,180
FRED FLORES JR	PRESIDENT	5	Officer Director	$0	$0	$0
JULIA MATSESHE	VICE PRESIDENT	2	Officer Director	$0	$0	$0
MEGAN WOMBLE	TREASURER	2	Officer Director	$0	$0	$0
MARCUS SOUZA	BOARD MEMBER	2	Director	$0	$0	$0
STEVEN DAVIS	BOARD MEMBER	1	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$567,417	$642,807	$504,113	$-75,390
2023	$891,305	$564,040	$580,341	$327,265
2022	$594,832	$410,192	$253,076	$184,640
2021	$233,209	$174,112	$79,936	$59,097

IWIKUA